Max Block Awards Presented
JUNE 2008 -
The winners of the 2007 Max Block Distinguished Article Awards were
honored during The CPA Journal Editorial Board meeting
at the NYSSCPA offices on April 28. The presentations were made
by Editor-in-Chief Mary-Jo Kranacher and CPA Journal Publisher and
NYSSCPA Executive Director Louis Grumet. Two authors, Charles H.
(Chip) Schweiger and James Cataldo, were present at the meeting
to accept their awards in person. A third, Michael D. Akers, could
not be present but accepted the award via teleconference.
The Max Block
Distinguished Article Award recognizes excellence in three categories
that reflect The CPA Journal’s mission. The 2007
winning articles and their authors are as follows.
Analysis. “Implementing the New ASB Risk Assessment
Audit Standards” (June 2007) gives a practitioner-oriented
overview of a recent Auditing Standards Board (ASB) requirement
that auditors obtain a deeper understanding of a company to better
identify risks of material misstatement on financials. Donald
K. McConnell, Jr., is an associate professor of accounting in
the college of business administration at the University of Texas
at Arlington, and Charles H. (Chip) Schweiger is a partner, assurance
services, at Grant Thornton LLP, Dallas, Texas.
Comment. “SFAS 159: The Fair Value Option:
CPAs at a Crossroad?” (August 2007) provides an historical
overview of the concept of “fair value” in both U.S.
and international accounting standards, and poses questions about
the post-Enron environment. James Cataldo is an assistant professor,
and Morris McInnes is a professor of accounting and associate
dean for academic affairs, both at the Sawyer Business School,
Suffolk University, Boston, Mass.
Analysis. “Whistleblowing and Good Governance:
Policies for Universities, Government Entities, and Nonprofit
Organizations” (June 2007) increases awareness of the need
for whistleblowing policies for universities, government entities,
and nonprofits. It gives a practical framework for developing
and implementing a whistleblower policy and provides a broad range
of authoritative resources. Tim V. Eaton is an associate professor
of accountancy at Miami University, Oxford, Ohio, and Michael
D. Akers is the Charles T. Horngren Professor of Accounting and
chair of the department of accounting at Marquette University,
The Max Block
Distinguished Article Awards are determined by the members of
The CPA Journal Editorial Board and Editorial Review
Board, who rank a selection of articles from a list of nominees
determined by the editorial staff. In addition to the members
of the Editorial Board who participated in the voting, the editors
would also like to thank the following Editorial Review Board
members for their participation: Stewart Berger, Neil A. Gibgot,
Stephen Grace, Mark Hettler, Moshe S. Levitin, Marilyn A. Pendergast,
Allan Rabinowitz, and Barry Seidel.
(1902–1988), a founding partner of Anchin, Block & Anchin
LLP, is described by many who knew him as a visionary whose ideas
have formed the basis for many reporting and practice-management
concepts in use today. Block was managing editor of the NYSSCPA’s
Journal (now The CPA Journal) from 1958 to 1972.
Each year since 1975, The CPA Journal has recognized his contributions
and achievements by bestowing the Max Block Distinguished Article
Award on the most outstanding articles. Although the judging and
selection procedures continue to evolve, the criteria remain:
“An innovative and stimulating article which is of current
significance and which is likely to be of lasting value.”
CPA Journal is broadly recognized as an outstanding, technical-refereed
publication aimed at public practitioners, management, educators,
and other accounting professionals. It is edited by CPAs for CPAs.
Our goal is to provide CPAs and other accounting professionals
with the information and news to enable them to be successful
accountants, managers, and executives in today's practice environments.
The New York State Society of CPAs. Legal